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June 24, 2010
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: Credit Suisse Opportunity Funds
Registration Statement on Form N-14
Ladies and Gentlemen:
On behalf of Credit Suisse Opportunity Funds (the “Trust”), and pursuant to Rule 488 under the Securities Act of 1933, as amended (the “1933 Act”), we hereby transmit for filing with the Securities and Exchange Commission (the “SEC”) the Trust’s Registration Statement on Form N-14 (the “Registration Statement”) relating to the proposed acquisition by Credit Suisse High Income Fund (the “Fund”), a series of the Trust, of all of the assets and liabilities of Credit Suisse High Yield Fund, Inc., in exchange for Common Class shares of the Fund.
Pursuant to Rule 488, the Registration Statement designates an effective date of July 26, 2010. Should members of the Staff have any questions regarding the enclosed materials, they should call the undersigned at (212) 728-8138.
Sincerely,
/s/Elliot J. Gluck |
|
Elliot J. Gluck |
|
Enclosures
cc: | J. Kevin Gao, Credit Suisse Asset Management, LLC |
| Rose F. DiMartino, Willkie Farr & Gallagher LLP |
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